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A descriptive framework for an excellent social accountability

Author

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  • Giuseppe Tardivo
  • Stefano Bresciani
  • Milena Viassone

Abstract

Despite the creation of several guidelines for social accountability, there is not a model able to describe how a social accountability document should be. This paper aims at proposing a framework of characteristics for excellent social reports, useful for those organisations that choose the path of social accountability. After a review of literature on the typologies and features of this kind of accountability, the paper analyses the Italian social accountability awarded in the period 2012-2015. Research findings show how the benchmark documents are all characterised by high standards of communication while a more diversified scenario can be emphasised for the standards of content. Despite this paper is only an explorative study, it could represent a good guideline towards excellence in social reporting and could provide suggestions for their development.

Suggested Citation

  • Giuseppe Tardivo & Stefano Bresciani & Milena Viassone, 2017. "A descriptive framework for an excellent social accountability," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 9(2), pages 166-181.
    • Handle: RePEc:ids:injmfa:v:9:y:2017:i:2:p:166-181
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    Cited by:

    1. Antonino Galati & Maria Crescimanno & Demetris Vrontis & Dario Siggia, 2020. "Contribution to the Sustainability Challenges of the Food-Delivery Sector: Finding from the Deliveroo Italy Case Study," Sustainability, MDPI, vol. 12(17), pages 1-12, August.

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